課程大綱

課程資訊

課程名稱

管理決策會計
ACCOUNTING FOR MANAGERIAL DECISIONS

開課學期

98-2

授課對象

管理學院科技管理組

授課教師

蔡揚宗

課號

BA2011

課程識別碼

701 32100

班次

學分

全/半年

半年

必/選修

必修

上課時間

星期一3,4(10:20~12:10)星期四2,3,4(9:10~12:10)

上課地點

普201管二301

備註

本課程中文授課,使用英文教科書。
總人數上限：70人

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/982amd

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課程概述

The course goals are to develop an understanding of the application of strategic cost management principles for business and not-for-profit organizations, and to provide an opportunity to develop skills in applying these principles through exercises and cases. The management accountant’s role is to provide timely and accurate information to assist management in achieving the firm’s goals. This is an integrative role, which requires the management accountant to understand the firm’s strategy, and to understand how both financial and non-financial information is developed across all the management functions.

課程目標

There are five specific goals, each of which is covered in sequence in the five parts of the course:
1. Understand the fundamentals of management accounting, including the strategic focus, and other basic cost terms and concepts
2. Determine product costs
3. Use costs and other critical success factors in management planning and decision making
4. Use costs and other critical success factors in operational control
5. Use costs and other critical success factors in management control.

課程要求

1. No cellular phone and no food in class.
2. Attendance in class is required. You will be permitted two excused absences without penalty. Excused absences must be approved in advance. Unexcused absences will result in a loss of 5 points off of your TOTAL COURSE POINTS for each occurrence. Arrival to class more than 15 minutes late will count as an unexcused absence.
3. No makeup exams for unexcused absences. Makeup exams for excused absences must be completed within 1 week of the exam date unless prior approval from the professor.
4. Assignments will be announced in class as deemed appropriate.
5. Turning in written work or handwriting of another person, or one of your own previously submitted for another course, is granted for IMMEDIATE CLASS FAILURE. The same is true for plagiarism or copying of the work of other authors and presenting it as your own.

預期每週課後學習時數

Office Hours

另約時間

指定閱讀

Hilton, Ronald W., 2009, Managerial Accounting, 8th edition, New York, N.Y.: McGraw-Hill Companies, Inc.

參考書目

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	Participation & Quiz	15%
2.	Homework/Assignments	15%
3.	Final	35%
4.	Mid-term	35%

課程進度

週次	日期	單元主題
第1週	2/22,2/25	Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
第2週	3/01,3/04	Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations
第3週	3/08,3/11	Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment
第4週	3/15,3/18	Chapter 4 Process Costing and Hybrid Product-Costing Systems
第5週	3/22,3/25	Chapter 5 Activity-Based Costing and Management
第6週	3/29,4/01	Chapter 6 Activity Analysis, Cost Behavior, and Cost Estimation
第7週	4/05,4/08	Chapter 7 Cost-Volume-Profit Analysis
第8週	4/12,4/15	Chapter 8 Absorption and Variable Costing
第9週	4/19,4/22	Mid-term Exam
第10週	4/26,4/29	Chapter 9 Profit Planning and Activity-Based Budgeting
第11週	5/03,5/06	Chapter 10 Standard Costing, Operational Performance Measures and the Balanced Scorecard
第12週	5/10,5/13	Chapter 11 Flexible Budgeting and the Management of Overhead and Support Activity Costs
第13週	5/17,5/20	Chapter 12 Responsibility Accounting, Quality Control and Environmental Cost Management
第14週	5/24,5/27	Chapter 13 Investment Centers and Transfer Pricing
第15週	5/31,6/03	Chapter 14 Decision Making: Relevant Costs and Benefits
第16週	6/07,6/10	Chapter 15 Target Costing and Cost Analysis for Pricing Decisions
第17週	6/14,6/17	Chapter 16 Capital Expenditure Decisions